ITAA 1997 s 995-1(1)

Deducting tax loss: saving rule - disregarded capital loss from disposal of a pre-CGT equity interest

Special dividend paid prior to a corporate restructuring

Deducting tax loss: saving rule - capital

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Debt/Equity: whether redeemable preference shares are an equity interest or a debt interest

Debt/Equity: whether converting preference shares are an equity interest or a debt interest

Non-share equity interest

Capital Allowances: Cost - enhancement and support fees for in-house software

Consolidation - assessability of liquidator's distributions

Debt/Equity financing: unsecured notes that may be converted into preference shares

Debt deduction: interest paid on convertible notes

Capital allowances: second hand commercial water facilities

Can there be more than one retranslation period in an income year for a qualifying forex account?

Capital Allowances: balancing adjustment event - demolition of depreciating asset

Exemption with progression: work related expenses relating to exempt foreign employment income

Commercial debt forgiveness: commercial debt - non-share equity interest

Debt/Equity: related scheme

Capital Gains Tax: CGT event K3 - assets pass to a tax exempt testamentary trust

Franking Deficit Tax: due date for payment when entity joins consolidated group

Capital Allowances: depreciating asset-cost - expenditure incurred to acquire a patent licence